AGO 1989-050.

• Case Date: April 20, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-050. April 20, 1989ATTORNEY GENERAL OPINION NO. 89-50Duane F. JohnsonState Librarian Kansas State Library State Capitol Third Floor Topeka, Kansas 66612-1593 Re: Cities and Municipalities--Miscellaneous Provisions--Employee Benefits Contribution Fund in Certain Taxing Subdivisions; Public Libraries Synopsis: Once an employee benefits contribution fund is created by a taxing subdivision for a library for which it levies, the taxing subdivision may not decline to levy for the fund amounts necessary, within authorized limits, to allow the fund to be used for the purpose for which it was created. Cited herein: K.S.A. 12-1220; K.S.A. 1988 Supp. 12-16, 102; 74-4920. * * * Dear Mr. Johnson: As State Librarian, you request our opinion regarding the authority of a taxing subdivision, levying on behalf of a library board of trustees, to decline to levy for an employee benefits contribution fund created for the library pursuant to K.S.A. 1988 Supp. 12-16, 102. K.S.A. 12-1220 authorizes the board of trustees of a public library established pursuant to that statute to determine the amount of taxes to be levied for the maintenance and operation of the library. The governing body of the municipality in which the library is located is required to levy the amount determined necessary by the board of trustees, within the limitations fixed by law. Attorney General Opinions No. 86-36; 82-193. K.S.A. 1988 Supp. 12-16, 102 creates some confusion because it appears to give taxing subdivisions the option not to levy for an employee benefits contribution fund created by the taxing subdivision:

"(b) Any taxing subdivision may create and establish employee benefits contribution funds for (1) the taxing subdivision or (2) any political subdivision for which a tax is levied by such taxing subdivision for the purpose of paying the employer's share of any employee benefits, exclusive of any salaries, wages or other direct payments to such employees, as may be prescribed in the ordinance or resolution of the governing body creating such funds. The taxing subdivision may receive and place

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